TMI Blog2017 (10) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... re refund is otherwise admissible, interpretation to deny refund of the rebate to party, by Department cannot be legally sustainable. Appeal allowed - decided in favor of appellant. - ST/396/2012-CU[DB] - ST/A/70907/2017-CU[DB] - Dated:- 31-8-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Nishant Mishra, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner. (AR) Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal relates to whether the appellant, an exporter of services is entitled to Cenvat credit for the services received at their unregistered premises which was subsequently included in their Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Centralized Service Tax Registration of the appellants only 21/06/2011 whereas the export invoices were issued by the appellants from the said premises on 28/11/2009 and 31/12/2009. This implies that the Service Tax paid by the appellants against the export invoices, issued from the said premises at the relevant time, through the Cenvat credit, earned by the appellants as a result of transfer of business from M/s NFW, was wrong ab-initio as the said credit was not eligible for utilization at the location which was not yet registered. I do not agree with the argument put forth by the appellants in this regard that the aforesaid Notification does not mandate registration as a mandatory requirement, is also devoid of merit as the said noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T. R. 134 (Kar.) had held that there is no condition precedent for availing Cenvat credit that services receive premises have to be registered. The said ruling in Samsung was challenged by the revenue before the Hon ble Allahabad High Court and vide its judgement the High Court, reported at 2017 (52) S.T.R. J253 (All.), wherein the question before the High Court was whether the Tribunal was correct in allowing the Cenvat credit of the services used at unregistered premises and refund thereof, in this case Hon'ble Allahabad High Court have relied on its earlier judgement in the case of Atrenta India Pvt. Ltd. reported at 2017 (48) STR 361 (All.) held that the provisions of Cenvat Credit Rules do not stipulate registration as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
